West Virginia 
                                                                                                                            State Tax 
                    Conceal Carry Gun Permit Training Credit
Rev.CCGP-18-16                                                                                                              Department

GeneRal InSTRuCTIonS:

a credit is allowed against West Virginia Personal Income Tax for the costs incurred during the taxable year for training 
courses or classes taken by the primary taxpayer and/or spouse for the purposes of applying for and qualifying for a permit 
to carry a concealed weapon in this state. This is a one-time credit limited to the lesser of                   actual costs or the maximum 
amount of credit allowable with respect to any taxpayer and/or spouse not to exceed $50 per taxpayer ($50 each in the case 
of taxpayer and spouse). This credit is not allowed with respect to any person who fails to qualify or is denied a permit after 
applying therefore. Note: The effective date of the credit is May 24, 2016. Costs incurred prior to May 24, 2016 are 
not eligible for this credit.

In addition to the information required on the credit application below, supporting documentation to be supplied with the 
CCGP-1 should include receipts showing the dollar amount paid and dates for application and training classes, certificates 
showing successful completion thereof.

                                           (A)                                                                  (B)
                                           Primary Taxpayer                                                     Spouse

1.   name..................................

2.   Social Security number.......

3.   Date of Birth........................

4.   license Fee.........................                   .00                                                             .00

5.   Training Cost.......................                   .00                                                             .00

6.   Total cost (line 4 plus line 5)                        .00                                                             .00

                                           $50                                                                  $50
7.   Maximum Credit..................
8.   Credit allowed (enter the 
smaller of line 6 or line 7).....                           .00                                                             .00

9.   Total credit (add the amounts of line 8 columns a and B)........................................                       .00

10.  enter the tax amount from IT-140 line 10................................................................               .00
11.  Total allowable credit equals the smaller of line 9 or line 10 (enter on line 14 of 
Tax Credit Recap Schedule).....................................................................................             .00

Form CCGP                                  West Virginia State Tax Department                                               Rev. 8-16